Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 124 - HC - Central ExciseEntitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund – Held that:- language of Section 11B is very clear and unambiguous. The Section does not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. Review sought for on the ground that two Central Government circulars dated 19-12-2002 and 08-12-2006 says section 11B not applicable to in case of exemption notification. Review petition dismissed.
|